To order a copy of the full publication, email KPMG's International Standards Group.
Insights is organised by topic to give you ready access to the answers you need. In particular, it:
- offers you practical guidance for preparing and interpreting financial statements;
- cuts through complexity by offering clear and insightful analysis of technical content; and
- provides real-life examples to address issues of practical application.
Fully updated, the 11th Edition includes new guidance on the consolidation suite of standards and the fair value measurement standard after their first year in active service, the new revenue standard and the new interim relief for first-time adopters of IFRS on accounting for rate-regulated activities. Also included is revised guidance on the updated requirements for financial instruments, published in 2013, including hedge accounting and disclosures.
Insights into IFRS: An overview is designed to help Audit Committee members, and others, by providing a quick overview of the key requirements of the standards. It is optimised for use on both desktop and mobile devices.